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GRI ESRS Professional Certification Sample Questions:

1. Which of the following are key steps in preparing to develop an ESRS report?
Select all that apply.

A) Planning for external assurance.
B) Benchmarking and gap analysis.
C) Setting up internal controls and stakeholder engagement processes.
D) Disregarding stakeholder opinions.
E) Preparing for materiality assessment.
F) Focusing solely on financial data collection.

2. Which of the following elements are included in the scope of a CSRD assurance engagement? Select all that apply.

A) Verification of the company's financial statements
B) Compliance of the reporting with the relevant ESRS
C) Compliance with the requirement to tag the sustainability reporting

3. What must organizations disclose under the ESRS regarding their material impacts, risks, and opportunities?
Select all that apply.

A) A general overview of their sustainability policies, even if unrelated to specific material matters
B) Information outlined in the topical ESRS and sector-specific standards
C) The outcomes of their double materiality assessment
D) Minimum Disclosure Requirements on policies, actions, and targets

4. Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.

A) False
B) True

5. Which internal department is primarily responsible for providing information on building energy use and the environmental performance of physical infrastructure?

A) Facilities Management
B) R&D and Product Development
C) Legal and Compliance
D) Operations

Solutions: